4 All organisations require trained employees. However, training can take many forms, some of which are internal to the organisation.Required:Explain what is meant by the terms:(a) Computer based training. (3 marks)

题目

4 All organisations require trained employees. However, training can take many forms, some of which are internal to the organisation.

Required:

Explain what is meant by the terms:

(a) Computer based training. (3 marks)


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更多“4 All organisations require trained employees. However, training can take many forms, some of which are internal to the organisation.Required:Explain what is meant by the terms:(a) Computer based training. (3 marks)”相关问题
  • 第1题:

    3 Organisations need to recruit new employees. An important step in the process is the selection interview.

    Required:

    (a) Explain the purpose of the selection interview. (4 marks)


    正确答案:
    3 The interview is extensively used for the selection of new employees and in many cases is the only method of selection. However,interviews have been criticised for failing to identify appropriate candidates suitable for the organisation. It is essential therefore that professional accountants recognise both the problems and opportunities that the formal selection interview presents.
    (a) The purpose of the selection interview is to find the best possible person for the position who will fit into the organisation. Those conducting the interview must also ensure that the candidate clearly understands the job on offer, career prospects and that all candidates feel that fair treatment has been provided through the selection process.In addition, the interview also gives the opportunity to convey a good impression of the organisation, whether the candidate has been successful or not.

  • 第2题:

    (b) Explain what is meant by McGregor’s

    (i) Theory X; (5 marks)


    正确答案:
    (b) Douglas McGregor has suggested that the managers’ view of the individuals’ attitude to work can be divided into two categories, which he called Theory X and Theory Y. The style. of management adopted will stem from the view taken as to how subordinates behave. However, these two typologies are not distinct; they do in fact represent the two ends of a continuum.
    (i) Theory X is based on traditional organisational thinking. It assumes that the average person is basically indolent and has an inherent dislike of work which should be avoided at all costs. The individual lacks ambition, shuns responsibility, has no ambition and is resistant to change. This theory holds that the individual seeks only security and is driven solely by self-interest. It follows that because of this dislike of work, most have to be directed, controlled, organised or coerced. Management is based on fear and punishment and will have an exploitative or authoritarian style. This reflects the thinking of the classical school of management, based on a scientific approach, specialisation, standardisation and obedience to superiors.

  • 第3题:

    (b) Explain the major benefits of pursuing a policy of internal development. (4 marks)


    正确答案:
    (b) The major benefits of pursuing a policy of internal development that may accrue to Taliesin Ltd are as follows:
    – By confining their activities to its internal environment the company avoids the need to manage the integration of
    businesses which is necessitated by an acquisition. Management teams, when considering the acquisition of another
    organisation, very often underestimate the costs of integration.
    – There is no need for the board of directors of Taliesin Ltd to familiarise itself with different organisational and national
    cultures, values etc, thereby avoiding many potential problems.
    – The board of directors of Taliesin Ltd is better able to control the activities of the business and the need for more complex
    supply chains and strategic alliances with foreign organisations is rendered unnecessary.
    – All investments are made at market price whereas if the board of directors was to attempt to grow the business
    acquisition then significant outlays would probably be made in respect of purchased goodwill.
    – As the organisation develops and expands, staff are provided with development and learning activities that may
    precipitate an increase in the level of their commitment to the organisation.

  • 第4题:

    (c) (i) Explain the inheritance tax (IHT) implications and benefits of Alvaro Pelorus varying the terms of his

    father’s will such that part of Ray Pelorus’s estate is left to Vito and Sophie. State the date by which a

    deed of variation would need to be made in order for it to be valid; (3 marks)


    正确答案:
    (c) (i) Variation of Ray’s will
    The variation by Alvaro of Ray’s will, such that assets are left to Vito and Sophie, will not be regarded as a gift by Alvaro.
    Instead, provided the deed states that it is intended to be effective for IHT purposes, it will be as if Ray had left the assets
    to the children in his will.
    This strategy, known as skipping a generation, will have no effect on the IHT due on Ray’s death but will reduce the
    assets owned by Alvaro and thus his potential UK IHT liability. A deed of variation is more tax efficient than Alvaro
    making gifts to the children as such gifts would be PETs and IHT may be due if Alvaro were to die within seven years.
    The deed of variation must be entered into by 31 January 2009, i.e. within two years of the date of Ray’s death.

  • 第5题:

    In relation to the law of contract, distinguish between and explain the effect of:

    (a) a term and a mere representation; (3 marks)

    (b) express and implied terms, paying particular regard to the circumstances under which terms may be implied in contracts. (7 marks)


    正确答案:

    This question requires candidates to consider the law relating to terms in contracts. It specifically requires the candidates to distinguish between terms and mere representations and then to establish the difference between express and implied terms in contracts.
    (a) As the parties to a contract will be bound to perform. any promise they have contracted to undertake, it is important to distinguish between such statements that will be considered part of the contract, i.e. terms, and those other pre-contractual statements which are not considered to be part of the contract, i.e. mere representations. The reason for distinguishing between them is that there are different legal remedies available if either statement turns out to be incorrect.
    A representation is a statement that induces a contract but does not become a term of the contract. In practice it is sometimes difficult to distinguish between the two, but in attempting to do so the courts will focus on when the statement was made in relation to the eventual contract, the importance of the statement in relation to the contract and whether or not the party making the statement had specialist knowledge on which the other party relied (Oscar Chess v Williams (1957) and Dick
    Bentley v Arnold Smith Motors (1965)).
    (b) Express terms are statements actually made by one of the parties with the intention that they become part of the contract and
    thus binding and enforceable through court action if necessary. It is this intention that distinguishes the contractual term from
    the mere representation, which, although it may induce the contractual agreement, does not become a term of the contract.
    Failure to comply with the former gives rise to an action for breach of contract, whilst failure to comply with the latter only gives rise to an action for misrepresentation.

    Such express statements may be made by word of mouth or in writing as long as they are sufficiently clear for them to be enforceable. Thus in Scammel v Ouston (1941) Ouston had ordered a van from the claimant on the understanding that the balance of the purchase price was to be paid ‘on hire purchase terms over two years’. When Scammel failed to deliver the van Ouston sued for breach of contract without success, the court holding that the supposed terms of the contract were too
    uncertain to be enforceable. There was no doubt that Ouston wanted the van on hire purchase but his difficulty was that
    Scammel operated a range of hire purchase terms and the precise conditions of his proposed hire purchase agreement were
    never sufficiently determined.
    Implied terms, however, are not actually stated or expressly included in the contract, but are introduced into the contract by implication. In other words the exact meaning and thus the terms of the contract are inferred from its context. Implied terms can be divided into three types.
    Terms implied by statute
    In this instance a particular piece of legislation states that certain terms have to be taken as constituting part of an agreement, even where the contractual agreement between the parties is itself silent as to that particular provision. For example, under s.5 of the Partnership Act 1890, every member of an ordinary partnership has the implied power to bind the partnership in a contract within its usual sphere of business. That particular implied power can be removed or reduced by the partnership agreement and any such removal or reduction of authority would be effective as long as the other party was aware of it. Some implied terms, however, are completely prescriptive and cannot be removed.
    Terms implied by custom or usage
    An agreement may be subject to terms that are customarily found in such contracts within a particular market, trade or locality. Once again this is the case even where it is not actually specified by the parties. For example, in Hutton v Warren (1836), it was held that customary usage permitted a farm tenant to claim an allowance for seed and labour on quitting his tenancy. It should be noted, however, that custom cannot override the express terms of an agreement (Les Affreteurs Reunnis SA v Walford (1919)).
    Terms implied by the courts Generally, it is a matter for the parties concerned to decide the terms of a contract, but on occasion the court will presume that the parties intended to include a term which is not expressly stated. They will do so where it is necessary to give business efficacy to the contract.

    Whether a term may be implied can be decided on the basis of the officious bystander test. Imagine two parties, A and B, negotiating a contract, when a third party, C, interrupts to suggest a particular provision. A and B reply that that particular term is understood. In just such a way, the court will decide that a term should be implied into a contract.
    In The Moorcock (1889), the appellants, owners of a wharf, contracted with the respondents to permit them to discharge their ship at the wharf. It was apparent to both parties that when the tide was out the ship would rest on the riverbed. When the tide was out, the ship sustained damage by settling on a ridge. It was held that there was an implied warranty in the contract that the place of anchorage should be safe for the ship. As a consequence, the ship owner was entitled to damages for breach of that term.
    Alternatively the courts will imply certain terms into unspecific contracts where the parties have not reduced the general agreement into specific details. Thus in contracts of employment the courts have asserted the existence of implied terms to impose duties on both employers and employees, although such implied terms can be overridden by express contractual provision to the contrary.

  • 第6题:

    (a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks)

    (b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the recording of classes of

    transactions. (4 marks)

    (c) In terms of audit reports, explain the term ‘modified’. (2 marks)


    正确答案:
    (a)SamplingmethodsMethodsofsamplinginaccordancewithISA530AuditSamplingandOtherMeansofTesting:Randomselection.Ensureseachiteminapopulationhasanequalchanceofselection,forexamplebyusingrandomnumbertables.Systematicselection.Inwhichanumberofsamplingunitsinthepopulationisdividedbythesamplesizetogiveasamplinginterval.Haphazardselection.Theauditorselectsthesamplewithoutfollowingastructuredtechnique–theauditorwouldavoidanyconsciousbiasorpredictability.Sequenceorblock.Involvesselectingablock(s)ofcontinguousitemsfromwithinapopulation.Tutorialnote:Othermethodsofsamplingareasfollows:MonetaryUnitSampling.Thisselectionmethodensuresthateachindividual$1inthepopulationhasanequalchanceofbeingselected.Judgementalsampling.Selectingitemsbasedontheskillandjudgementoftheauditor.(b)Assertions–classesoftransactionsOccurrence.Thetransactionsandeventsthathavebeenrecordedhaveactuallyoccurredandpertaintotheentity.Completeness.Alltransactionsandeventsthatshouldhavebeenrecordedhavebeenrecorded.Accuracy.Theamountsandotherdatarelatingtorecordedtransactionsandeventshavebeenrecordedappropriately.Cut-off.Transactionsandeventshavebeenrecordedinthecorrectaccountingperiod.Classification.Transactionsandeventshavebeenrecordedintheproperaccounts.(c)AuditreporttermModified.Anauditormodifiesanauditreportinanysituationwhereitisinappropriatetoprovideanunmodifiedreport.Forexample,theauditormayprovideadditionalinformationinanemphasisofmatter(whichdoesnotaffecttheauditor’sopinion)orqualifytheauditreportforlimitationofscopeordisagreement.

  • 第7题:

    共用题干
    第三篇

    No one knows exactly how many disabled people there are in the world,but estimates suggest the figure is over 450 million.The number of disabled people in India alone is probably more than double the total population of Canada.
    In the United Kingdom,about one in ten people have some disability. Disability is not just something that happens to other people.As we get older,many of us will become less mobile,hard of hearing or have failing eyesight.
    Disablement can take many forms and happen at any time of life.Some people are born with disabilities.Many others become disabled as they get older. There are many progressive disabling diseases.The longer time goes on,the worse they become.Some people are disabled in accidents. Many others may have disability in the form of a mental illness.All are affected by people's attitude towards them.
    Disabled people face many physical barriers.Next time you go shopping or to work or visit friends,imagine what would you do if you could not get up steps,or on to buses and trains?What would you do if you could not see where you were going or could not hear the traffic?But there are other barriers:prejudice(偏见)can be even harder to break down and ignorance represents by far the greatest barrier of all.It is almost impossible for the able-bodied to fully understand what the disabled go through,so it is important to draw attention to these barriers and show that it is the individual person and their ability,not their disability,which counts.

    It can be concluded from the passage that______.
    A:we should try our best to prevent disablement
    B:we must take a proper attitude towards the disabled
    C:the able-bodied people will never fully understand the disabled
    D:both physical and mental barriers are hard to break down

    答案:B
    解析:
    第一段第一句是该段的主题句。" No one knows exactly how many disabled people there are in the world , but estimates suggest the figure is over 450 million.”说明残疾人数量很多。
    第四段第一句和第四句是该段主题句。" Disabled people face many physical barriers."',But there are other barriers:prejudice can be even harder to break down and ignorance represents by far the greatest barrier of all.”该段从实际困难和精神歧视两方面说明残疾人面临的障碍。
    文章最后一句:"...it is the individual person and their ability, not their disa-bility ,which counts.”大意是“······真正重要的是残疾人的独立人格及其能力,而不是其身体上的残疾。”
    选项A、C都出现在第二段中。B是文章所呼吁的。文章最后一段说 "prejudice(偏见)can be even harder to break down and ignorance represents by far the greatest barrier of all"。残疾人所面临的障碍除了身体残疾外,还有人们的偏见和被人们忽视。所以选项D与原文不相符。
    主旨题。文章首先叙述残疾人之多和各种残疾,进而从身体和精神两方面阐述残疾人面临的障碍,并指出精神方面的障碍是最难被打破的。因此,可以推论出作者告诫我们应该正确对待残疾人。

  • 第8题:

    Online distance learning is an instructional system which connects learners with educational resources.Students work on their own at home,at work,or at school and communicate with faculty and other students by means of e-mail,electronic meetings,videoconferencing,chat rooms,instant messaging and other forms of computer-based communication.There are both advantages and disadvantages to online distance learning.
    There are many benefits to using online distance learning environments.Online education is available all the time,anywhere and to all people.However,there are weaknesses for some learners.The online learner only has the written text and no other face-to-face hints.This may confuse the learner and cause misunderstanding.While distance learning allows for an openness,it is also difficult because it is done by e-mail messages and writing,and therefore may take more time than face-to-face learning.Sometimes the messages can be overwhelming for many online students.
    Universities,colleges and schools use online distance learning environments.These are important for students who may be unable to attend classes for various reasons like illnesses or busy everyday schedules.Some learners just want to further their studies at home.They enjoy the convenience of home learning as they take regular programs or enrichment classes.
    Online courses keep learners very occupied at all hours of the day.There are a great many messages and other online resources to read and respond to.Most learners have regular jobs or attend regular school classes on ground as well.However,the benefits are clear.Online distance learning is becoming very popular.Some online classes have become a profitable business as they replace regular traditional means of learning.

    Which of the following is TRUE of the passage about online distance learning?

    A.It has more disadvantages than advantage
    B.It is a learning form based on interne
    C.It is not available for some student
    D.It has only enrichment classe

    答案:B
    解析:
    从第一段可知,远程教育是以计算机为最基本的应用工具,通过电子邮件、聊天室等形式进行授课和听课。也就是通过网络。

  • 第9题:

    Online distance learning is an instructional system which connects learners with educational resources.Students work on their own at home,at work,or at school and communicate with faculty and other students by means of e-mail,electronic meetings,videoconferencing,chat rooms,instant messaging and other forms of computer-based communication.There are both advantages and disadvantages to online distance learning.
    There are many benefits to using online distance learning environments.Online education is available all the time,anywhere and to all people.However,there are weaknesses for some learners.The online learner only has the written text and no other face-to-face hints.This may confuse the learner and cause misunderstanding.While distance learning allows for an openness,it is also difficult because it is done by e-mail messages and writing,and therefore may take more time than face-to-face learning.Sometimes the messages can be overwhelming for many online students.
    Universities,colleges and schools use online distance learning environments.These are important for students who may be unable to attend classes for various reasons like illnesses or busy everyday schedules.Some learners just want to further their studies at home.They enjoy the convenience of home learning as they take regular programs or enrichment classes.
    Online courses keep learners very occupied at all hours of the day.There are a great many messages and other online resources to read and respond to.Most learners have regular jobs or attend regular school classes on ground as well.However,the benefits are clear.Online distance learning is becoming very popular.Some online classes have become a profitable business as they replace regular traditional means of learning.

    With regular means of learning,the learners have to study__.

    A.at school
    B.on their own
    C.at all hours of the day
    D.by means of reading and writing

    答案:A
    解析:
    常规教育指的是在学校受教育。其他三个选项都是文中提及的远程教育的形式。

  • 第10题:

    We all love a hero,and rescue dogs are some of the biggest heroes of all.You will often find?them going above and beyond duty to save someone,risking—and at times losing—their lives in the?process.
    Rescue dogs are generally found in the Sporting and Hunting Groups,or from the traditional?Herding Group.These types include the Bloodhound,Labrador Retriever,Newfoundland,German?Shepherd,Golden Retriever,and Belgian Malinois—all of which are chosen for search-and-rescue?duty because of their amazing physical strength,loyalty,and their tendency for mental stability.
    These types also have a keen sense of hearing and smell—to better locate lost individuals—and?are often able to access hard-to-reach areas.As highly trained animals,they serve in many different?fields,including specialist search,snow slide rescue,dead body location,and tracking.
    To overcome obstacles and succeed when performing the demanding duties of a search-and-rescue?worker,a dog must display certain qualities.In addition to intelligence and strength,the dog must be?swift,confident,easily trainable,adaptable,and have a high level of stamina(耐力)and endurance.A strong sense of group cooperation and an ability to engage in friendly play during“down”time is also required of search-and-rescue dogs.
    A rescue dog goes through many,many hours of intensive training to be fit for duty.Training is not for the faint-hearted.Certification training can take from two to three years,working three to four hours a day,three to six days a week,often in group,team-oriented sessions.
    Each search-and-rescue field requires different types of training.Rescue training,for instance,includes“air scenting”—where dogs are trained to smell the air for the victim′s scent(气味)and then follow the scent to the person.This ability is crucial to finding victims trapped under collapsed buildings and snow slide.

    What is the passage mainly about?

    A.Selection process of rescue dogs.
    B.Qualities and training of rescue dogs.
    C.Risks rescue dogs are faced with.
    D.Types of tasks rescue dogs can perform.

    答案:B
    解析:
    【考情点拨】主旨大意题。
    【应试指导】文章第二、三、四段主要讲搜救犬需要具备的能力和条件,第五、六段讲搜救犬的训练,所以这篇文章的主题是搜救犬的本领和训练,故选B。

  • 第11题:

    Which of the following describes the BEST course of action when a user continuously calls atechnician with computer issues instead of the helpdesk?()

    • A、Put all other work orders on hold and assist the user with all their computer issues.
    • B、Have another technician take over support calls for this user.
    • C、Explain that the user needs to fill out a work order for the computer problems.
    • D、Ask the user to call another technician for more in-depth assistance.

    正确答案:C

  • 第12题:

    问答题
    Passage 3Questions 34-45  ● Read the text below about training.  ● In most of the lines 34-45, there is one extra word. It is either grammatically incorrect or does not fit in with the meaning of the text. Some lines, however, are correct.  ● If a line is correct, write CORRECT on your Answer Sheet.  ● If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.  ● The exercise begins with two examples, (0) and (00)  The cost of not training  0. Training is not a cost. It’s an investment. It really doesn’t matter that what we pay.  00. for an investment. What is relevant is what we get in return. One of the easiest  34. ways is to put an organisation’s future at risk would be to view training primarily as a  35. cost, and therefore provide with substandard training that operates only as a  36. temporary solution. Many companies attempt to quantify the results of training. For  37. example, a person paid $50,000 a year who wastes just one hour a day costs the  38. organisation between $6,250 per year. So if the organisation sends 25 people for  39. training and they all receive the same benefit, this would equal from $156,250  40. savings per year. A few years ago, training, apart from showing employees  41. what the basics of doing the job, was an optional extra for most organisations.  42. Today this is no longer the case. If we continue doing what we do in the same way,  43. most of us and our organisations will become obsolete within the five years. This is  44. because of our competitors are helping their staff to become more effective through  45. training. They understand that if the real price of not training is the company falling behind as a result.

    正确答案: 34. is
    (根据语法结构可知,这句话的谓语应该是would be,其主语是One of the easiest ways,其后的动词不定式to put an organisation’s future at risk作定语修饰主语,所以is多余。)
    35. with
    (这里应该是“提供标准的培训”,所以删去with。)
    36. CORRECT
    37. CORRECT
    38. between
    (cost sb. money意为“花费某人多少钱”,所以between多余。)
    39. from
    (equal作为动词时,属于及物动词,后面可直接加宾语,不需要加介词,如to等。这里的意思是“这相当于每年节省156,250美元”,所以删去from。)
    40. CORRECT
    41. what
    (show后面可以跟双宾语。如果用what引导的名词性从句作宾语,则会发现从句中缺少谓语,从句结构不完整,所以删去what。)
    42. CORRECT
    43. the
    (这里的five years并不是特指,所以前面不加定冠词the。)
    44. of
    (根据语法结构可知,这里是because引导的表语从句表示原因,而because of后面只能接名词,所以删去of。)
    45. if
    (句意:他们认识到不进行培训的真正的代价是公司就会落后。这里是that从句作宾语,所以if多余。)
    解析: 暂无解析

  • 第13题:

    2 Traditionally, the only objective of a business was to make a profit. However, some writers have suggested that this idea is simplistic and that profitability is only one objective amongst many.

    Required:

    State and explain Drucker’s eight classifications of objectives.

    (15 marks)


    正确答案:
    2 For the complex, modern business, the view that the single objective of business is to make a profit is regarded by many writers as simplistic. Peter Drucker has argued that for a business to be successful, it must address a number of objectives.
    Drucker was one of the first writers to identify the dangers of the single objective of profit maximisation. Concentrating on a single objective (invariably profit) is not only unproductive but potentially harmful to the organisation and can endanger the survival of the business and seriously undermine its future. He argues that business organisations have in fact eight objectives, all of which must be addressed concurrently. These eight objectives are particularly relevant to management, bringing together as they do the need to address all the issues with which the organisation is concerned.
    Market standing is the need to identify and maintain market share and to ensure the development of new products to maintain share. Without market standing, no organisation can succeed.
    Innovation is the need to develop and find new products and processes; no business can survive on providing the same product or service over the long term. Innovation is fundamental to understanding growth; organisations grow by developing innovative differences to their competitors.
    Productivity and ‘contributed value’ recognises the need for efficiency and the efficient use of business resources.
    Physical and financial resources is a recognition of the need to use the correct and appropriate financial resources.
    Profitability. The word ‘profit’ does not appear, but ‘profitability’. Here there are three important determinants, profitability as a measure of effectiveness (many businesses make a profit which in fact is a poor return on the effort produced), the need for profit so that the business can be self-financing and the need to attract new capital.
    Manager performance and development is the explicit recognition that the business requires objectives and that management activity can be linked directly to those objectives.
    Worker performance and attitude is recognition that it is vital to measure the performance of the workforce by such means as labour turnover. However, worker attitude is more difficult to measure, but should be attempted.
    Public responsibility has become an issue in the twenty-first century. Any business needs to be aware that it is a part of the community within which it operates and is therefore part of a wider social system.

  • 第14题:

    6 Communication is important for all organisations and requires an understanding of communication flows and channels.

    Required:

    (a) Briefly explain the main purposes of the three main formal communication channels in an organisation:

    (i) Downwards; (3 marks)


    正确答案:
    6 There are many forms of communication within an organisation, both formal and informal. Formally communicated information often flows in one of three main directions: downwards, upwards and lateral. However, all organisations also have informal communication channels and management must understand their importance.
    (a) Formal communicated information flows in three main directions.
    (i) Downwards. This form. of communication is often the one most easily recognised and understood. The purpose of downward communication is to give specific directives, to provide information about procedures and practices and to provide information about work practices. It also serves to tell employees about their performance and provides information on organisational and departmental objectives.

  • 第15题:

    (ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,

    identify the years in which it can be claimed and state the time limit for submitting the claim.

    (3 marks)


    正确答案:

     

  • 第16题:

    (c) Explain the possible impact of RBG outsourcing its internal audit services on the audit of the financial

    statements by Grey & Co. (4 marks)


    正确答案:
    (c) Impact on the audit of the financial statements
    Tutorial note: The answer to this part should reflect that it is not the external auditor who is providing the internal audit
    services. Thus comments regarding objectivity impairment are not relevant.
    ■ As Grey & Co is likely to be placing some reliance on RBG’s internal audit department in accordance with ISA 610
    Considering the Work of Internal Auditing the degree of reliance should be reassessed.
    ■ The appointment will include an evaluation of organisational risk. The results of this will provide Grey with evidence,
    for example:
    – supporting the appropriateness of the going concern assumption;
    – of indicators of obsolescence of goods or impairment of other assets.
    ■ As the quality of internal audit services should be higher than previously, providing a stronger control environment, the
    extent to which Grey may rely on internal audit work could be increased. This would increase the efficiency of the
    external audit of the financial statements as the need for substantive procedures should be reduced.
    ■ However, if internal audit services are performed on a part-time basis (e.g. fitting into the provider’s less busy months)
    Grey must evaluate the impact of this on the prevention, detection and control of fraud and error.
    ■ The internal auditors will provide a body of expertise within RBG with whom Grey can consult on contentious matters.
    Tutorial note: Appropriate credit will be given for arguing that less reliance may be placed on internal audit in this year of
    change of provider.

  • 第17题:

    (iii) Can internal audit services be undertaken for an audit client? (4 marks)

    Required:

    For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

    should be available to manage them to an acceptable level.

    NOTE: The mark allocation is shown against each of the three questions above.


    正确答案:

    (iii) Internal audit services
    A self-review threat may be created when a firm, or network firm, provides internal audit services to a financial statement
    audit client. Internal audit services may comprise:
    ■ an extension of the firm’s audit service beyond requirements of International Standards on Auditing (ISAs);
    ■ assistance in the performance of a client’s internal audit activities; or
    ■ outsourcing of the activities.
    The nature of the service must be considered in evaluating any threats to independence. (For this purpose, internal audit
    services do not include operational internal audit services unrelated to the internal accounting controls, financial systems
    or financial statements.)
    Services involving an extension of the procedures required to conduct a financial statement audit in accordance with
    ISAs would not be considered to impair independence with respect to the audit client provided that the firm’s or network
    firm’s personnel do not act or appear to act in a capacity equivalent to a member of audit client management.

    When the firm, or a network firm, provides an audit client with assistance in the performance of internal audit activities
    or undertakes the outsourcing, any self-review threat created may be reduced to an acceptable level by a clear separation
    of:
    ■ the management and control of the internal audit by client management;
    ■ the internal audit activities.
    Performing a significant portion of an audit client’s internal audit activities may create a self-review threat. Appropriate
    safeguards should include the audit client’s acknowledgement of its responsibilities for establishing, maintaining and
    monitoring the system of internal controls.
    Other safeguards include:
    ■ the audit client designating a competent employee, preferably within senior management, to be responsible for
    internal audit activities;
    ■ the audit client, audit committee or supervisory body approving the scope, risk and frequency of internal audit
    work;
    ■ the audit client being responsible for evaluating and determining which recommendations of the firm should be
    implemented;
    ■ the audit client evaluating the adequacy of the internal audit procedures performed and the resultant findings by
    obtaining and acting on reports from the firm; and
    ■ appropriate reporting of findings and recommendations resulting from the internal audit activities to the audit
    committee or supervisory body.
    Consideration should also be given to whether such non-assurance services should be provided only by personnel not
    involved in the financial statement audit engagement and with different reporting lines within the firm.

  • 第18题:

    共用题干
    第三篇

    No one knows exactly how many disabled people there are in the world,but estimates suggest the figure is over 450 million.The number of disabled people in India alone is probably more than double the total population of Canada.
    In the United Kingdom,about one in ten people have some disability. Disability is not just something that happens to other people.As we get older,many of us will become less mobile,hard of hearing or have failing eyesight.
    Disablement can take many forms and happen at any time of life.Some people are born with disabilities.Many others become disabled as they get older. There are many progressive disabling diseases.The longer time goes on,the worse they become.Some people are disabled in accidents. Many others may have disability in the form of a mental illness.All are affected by people's attitude towards them.
    Disabled people face many physical barriers.Next time you go shopping or to work or visit friends,imagine what would you do if you could not get up steps,or on to buses and trains?What would you do if you could not see where you were going or could not hear the traffic?But there are other barriers:prejudice(偏见)can be even harder to break down and ignorance represents by far the greatest barrier of all.It is almost impossible for the able-bodied to fully understand what the disabled go through,so it is important to draw attention to these barriers and show that it is the individual person and their ability,not their disability,which counts.

    The key word in Paragraph 4 is__________.
    A:barriers
    B:disabled
    C:disability
    D:prejudice

    答案:A
    解析:
    第一段第一句是该段的主题句。" No one knows exactly how many disabled people there are in the world , but estimates suggest the figure is over 450 million.”说明残疾人数量很多。
    第四段第一句和第四句是该段主题句。" Disabled people face many physical barriers."',But there are other barriers:prejudice can be even harder to break down and ignorance represents by far the greatest barrier of all.”该段从实际困难和精神歧视两方面说明残疾人面临的障碍。
    文章最后一句:"...it is the individual person and their ability, not their disa-bility ,which counts.”大意是“······真正重要的是残疾人的独立人格及其能力,而不是其身体上的残疾。”
    选项A、C都出现在第二段中。B是文章所呼吁的。文章最后一段说 "prejudice(偏见)can be even harder to break down and ignorance represents by far the greatest barrier of all"。残疾人所面临的障碍除了身体残疾外,还有人们的偏见和被人们忽视。所以选项D与原文不相符。
    主旨题。文章首先叙述残疾人之多和各种残疾,进而从身体和精神两方面阐述残疾人面临的障碍,并指出精神方面的障碍是最难被打破的。因此,可以推论出作者告诫我们应该正确对待残疾人。

  • 第19题:

    共用题干
    第三篇

    No one knows exactly how many disabled people there are in the world,but estimates suggest the figure is over 450 million.The number of disabled people in India alone is probably more than double the total population of Canada.
    In the United Kingdom,about one in ten people have some disability. Disability is not just something that happens to other people.As we get older,many of us will become less mobile,hard of hearing or have failing eyesight.
    Disablement can take many forms and happen at any time of life.Some people are born with disabilities.Many others become disabled as they get older. There are many progressive disabling diseases.The longer time goes on,the worse they become.Some people are disabled in accidents. Many others may have disability in the form of a mental illness.All are affected by people's attitude towards them.
    Disabled people face many physical barriers.Next time you go shopping or to work or visit friends,imagine what would you do if you could not get up steps,or on to buses and trains?What would you do if you could not see where you were going or could not hear the traffic?But there are other barriers:prejudice(偏见)can be even harder to break down and ignorance represents by far the greatest barrier of all.It is almost impossible for the able-bodied to fully understand what the disabled go through,so it is important to draw attention to these barriers and show that it is the individual person and their ability,not their disability,which counts.

    The last word of the passage "counts" most probably means________.
    A:is most important
    B:is considered
    C:is included
    D:is numbered

    答案:A
    解析:
    第一段第一句是该段的主题句。" No one knows exactly how many disabled people there are in the world , but estimates suggest the figure is over 450 million.”说明残疾人数量很多。
    第四段第一句和第四句是该段主题句。" Disabled people face many physical barriers."',But there are other barriers:prejudice can be even harder to break down and ignorance represents by far the greatest barrier of all.”该段从实际困难和精神歧视两方面说明残疾人面临的障碍。
    文章最后一句:"...it is the individual person and their ability, not their disa-bility ,which counts.”大意是“······真正重要的是残疾人的独立人格及其能力,而不是其身体上的残疾。”
    选项A、C都出现在第二段中。B是文章所呼吁的。文章最后一段说 "prejudice(偏见)can be even harder to break down and ignorance represents by far the greatest barrier of all"。残疾人所面临的障碍除了身体残疾外,还有人们的偏见和被人们忽视。所以选项D与原文不相符。
    主旨题。文章首先叙述残疾人之多和各种残疾,进而从身体和精神两方面阐述残疾人面临的障碍,并指出精神方面的障碍是最难被打破的。因此,可以推论出作者告诫我们应该正确对待残疾人。

  • 第20题:

    Online distance learning is an instructional system which connects learners with educational resources.Students work on their own at home,at work,or at school and communicate with faculty and other students by means of e-mail,electronic meetings,videoconferencing,chat rooms,instant messaging and other forms of computer-based communication.There are both advantages and disadvantages to online distance learning.
    There are many benefits to using online distance learning environments.Online education is available all the time,anywhere and to all people.However,there are weaknesses for some learners.The online learner only has the written text and no other face-to-face hints.This may confuse the learner and cause misunderstanding.While distance learning allows for an openness,it is also difficult because it is done by e-mail messages and writing,and therefore may take more time than face-to-face learning.Sometimes the messages can be overwhelming for many online students.
    Universities,colleges and schools use online distance learning environments.These are important for students who may be unable to attend classes for various reasons like illnesses or busy everyday schedules.Some learners just want to further their studies at home.They enjoy the convenience of home learning as they take regular programs or enrichment classes.
    Online courses keep learners very occupied at all hours of the day.There are a great many messages and other online resources to read and respond to.Most learners have regular jobs or attend regular school classes on ground as well.However,the benefits are clear.Online distance learning is becoming very popular.Some online classes have become a profitable business as they replace regular traditional means of learning.

    One of the good aspects of online distance learning is__.

    A.speed
    B.convenience
    C.easy operation
    D.variety of instruction

    答案:B
    解析:
    从第三段可知,远程教育的好处是方便。时间、地点可自由选择。

  • 第21题:

    Online distance learning is an instructional system which connects learners with educational resources.Students work on their own at home,at work,or at school and communicate with faculty and other students by means of e-mail,electronic meetings,videoconferencing,chat rooms,instant messaging and other forms of computer-based communication.There are both advantages and disadvantages to online distance learning.
    There are many benefits to using online distance learning environments.Online education is available all the time,anywhere and to all people.However,there are weaknesses for some learners.The online learner only has the written text and no other face-to-face hints.This may confuse the learner and cause misunderstanding.While distance learning allows for an openness,it is also difficult because it is done by e-mail messages and writing,and therefore may take more time than face-to-face learning.Sometimes the messages can be overwhelming for many online students.
    Universities,colleges and schools use online distance learning environments.These are important for students who may be unable to attend classes for various reasons like illnesses or busy everyday schedules.Some learners just want to further their studies at home.They enjoy the convenience of home learning as they take regular programs or enrichment classes.
    Online courses keep learners very occupied at all hours of the day.There are a great many messages and other online resources to read and respond to.Most learners have regular jobs or attend regular school classes on ground as well.However,the benefits are clear.Online distance learning is becoming very popular.Some online classes have become a profitable business as they replace regular traditional means of learning.

    Sometimes online distance learning can be a problem because__.

    A.learners can't afford it
    B.learners get too many hints
    C.it involves excessive writing
    D.it is not available at the weekend

    答案:C
    解析:
    从第二段可知,远程教育有很多优势,但也有劣势。劣势就是需要以写作来完成的东西太多。另外,此段还提到,远程教育不能进行面对面的教授。因此,喜欢亲临现场听课的学生不会喜欢远程教育。

  • 第22题:

    You need to design security for messages exchanged between Northwind Traders employees and its vendors. What should you do?()

    • A、Require employees to access e-mail only over connections that use SSL
    • B、Place Exchange mailbox stores on NTFS volumes. Use Encrypting File System (EFS) to encrypt the stores
    • C、Use the internal certification authority (CA) to issue certificates to all employees. Require employees to digitally sign outbound e-mail
    • D、Use the internal certification authority (CA) to issue certificates to all employees and vendors. Instruct employees and vendors to use secure MIME to encrypt all e-mail sent between them

    正确答案:C

  • 第23题:

    Your network contains a public computer that runs Windows 7. Multiple users log on to the computer byusing a local user account named User1. Users report that they can log on to some secure Web sites byusing credentials that were saved by other users. You need to prevent forms-based credentials from beingsaved on the computer.  What should you do?()

    • A、Remove all generic credentials from Windows Vault.
    • B、Remove all Windows credentials from Windows Vault.
    • C、Modify the Windows Internet Explorer certificates settings.
    • D、Modify the Windows Internet Explorer AutoComplete settings.

    正确答案:D